Future Students

Whether you’re a high school student, graduate student, international student, nontraditional student or military service member, now’s your chance to discover CMU and put your stamp on the world. More...

College of Business Administration Department Homepage

Requirements to sit for the CPA examination in Michigan are different from CPA certification requirements. In order to sit for the CPA examination in Michigan, applicants must have completed a curriculum required for a baccalaureate degree with a concentration in accounting. Alternatively, if the student is currently enrolled in classes, the student must:

Submit to CPA Examination Services relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned.

Submit to CPA Examination Services a completed Certificate of Enrollment form. This form is evidence that you are currently enrolled and that all courses and graduation requirements will be completed within 60 days immediately following the actual date in which you take your first test section. The form must be signed by an authorized official of the college and signed by you.

The official transcript(s) and Certificate of Enrollment Form may be submitted by you.

Note that if required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.​

​Further, after the student has met the educational requirements, the student must:

Have the academic institution(s) submit to CPA Examination Services an official transcript to confirm degree conferral and satisfactory completion of courses within 60 days following the actual date in which you take your first test section.

The final official transcript must display satisfactory completion of all courses and the degree graduation date.

The official transcript may be submitted by the you.​

Specific information about applying to sit for the Michigan CPA exam can be found at:

In addition to One (1) calendar year and 2,000 hours of qualifying experience gained through employment in government, industry, academia, or public practice, in order to be licensed as a CPA in the state of Michigan, applicants must fulfill the requisite educational requirements. Details for these requirements can be found at:

Specifically, an applicant must have completed at least 150 semester hours of college

education, including a baccalaureate degree or higher degree with a concentration in accounting, at an educational institution approved by the board. Central Michigan's School of Accounting is a board-approved institution.

The department shall consider a person as having met the concentration in accounting requirements if the person provides proof of having completed 150 semester hours of academic credit at an accredited college or university, including either of the following:

​A master's degree in accounting or business administration that includes not fewer than 12 semester hours of graduate level accounting courses. The 12 semester hours of accounting courses shall not include tax or information systems courses.

An academic program consisting of both of the following:

Thirty semester hours of accounting subjects, including not more than 6 semester hours of taxation. Additional semester hours in accounting subjects may be applied toward the general business subject requirements.

Thirty-nine additional semester hours with a minimum of 3 semester hours, but not more than 12 semester hours, in not fewer than 5 of the following areas: